Spreading Sustainability Innovation through the Co-Evolution of Sustainable Business Models and Partnerships

Sustainability innovation is often not achievable by a single organisation; even if changes in business operations can lead to great advances towards a more sustainable business model (SBM), the eectiveness of these implementations largely depends on the combined actions of the organisation\u2019s network of partners. The aim of this research is to analyse the way that SBMs and partnerships co-evolve to enhance the sustainability of the involved organisations and spread sustainability culture beyond the network. In doing so, this article presents a case study of the company Alisea as a business operating within a circular business model, along with its network of partnerships. The co-evolution of the business model and partnerships is led by enabling factors that characterise the underlying relationships. The role of cross-sector collaborations is demonstrated in terms of boosting the social and environmental dimensions of the circular business model, enhancing social and economic benefits within and outside the partnerships, and spreading sustainability culture in dierent sectors

How do firm social practices produce social impacts? Investigating the role of social and long-term orientation

Sustainability practices are expected to yield positive outcomes for both firms and the community. The literature reviewing the relationship between sustainability practices and performance has mainly been concerned with environmental issues and financial outcomes. However, there are few empirical studies that deal with the social dimension of sustainability. This article seeks to address these gaps and contribute to social sustainability studies by suggesting a positive correlation between firms’ social sustainability practices – towards employees and community - and social performance, highlighting the role of social and long-term orientation as mediators. Social identity theory and practice-based view are employed to explain these relational mechanisms. Data were collected through a survey of Italian firms in the manufacturing and trade sectors. A two-stage structural equation modeling approach was followed to test the proposed mediation model. The results reveal that when practices are supported by a strong orientation, it triggers the process of social identification, thereby enhancing the firm’s social outcomes. From a practice-based view, orientation can explain the performance differences among firms. To succeed in enhancing social impacts, managers and policymakers should prioritise promoting the cultural aspects of sustainability

Untangling the Origins of Sustainable Commitment: New Insights on the Small vs. Large Firms\u2019 Debate

The sustainable development challenge is increasingly being included in entrepreneurs\u2019 agendas. Firms are considered responsible for social and environmental effects but are also considered as social actors that can effectively incorporate sustainability solutions into market transactions. The literature on corporate social responsibility (CSR) in small business has depicted these firms as less involved in sustainability management implementation owing to resource constraints and limited perception of the business case for sustainability. Further, studies on both small business and sustainable entrepreneurship have highlighted the pivotal role of entrepreneurs\u2019 values in motivating a more sustainable way of conducting business while, large companies, driven by external pressures, are more focused on a strategic CSR approach than small firms. Starting from these premises, the paper aims to identify the main drivers or barriers of sustainability implementation and to verify any significant differences between small and large-sized companies in their approach to sustainability practices implementation. The study adopts a qualitative research method based on semi-structured interviews addressing 22 participants from Italian firms of different sizes selected for their social and environmental commitment. The findings of the study highlight the existence of some common features among small and large firms, in particular, regarding motivations, entrepreneur values, and business vision, contributing new perspectives to the sustainable entrepreneurship debate

The dynamic use of a balanced scorecard in an Italian public hospital

Purpose: This paper aims to analyse the dynamic use of the balanced scorecard (BSC) in an Italian public hospital. Design/methodology/approach: A longitudinal case study was conducted at an Italian public teaching hospital over a period of 5 years. The emergence of dynamic use of BSC was traced over a different combination of social, political, economic and organizational realities. A deeper understanding of these realities requires the adoption of a holistic approach to BSC use. Henri's types of system use (i.e., monitoring, attention focussing, strategic decision-making and legitimizing) frame this approach in a more concrete manner. Findings: This study adds to the debate on whether BSC is used for aspects other than monitoring in public contexts. The case study offers the first example of a legitimizing use of the system and a first longitudinal case study that traces a dynamic use of BSC: the use evolves from monitoring and attention focussing to monitoring and legitimization. Norms, political parties and top managers play a determining role in this process. Originality/value: Through a longitudinal approach, this study presents how BSC can be a dynamic tool steered by legitimacy pressures. The longitudinal study explores how social, political, economic and organizational context shape the implementation and the revision of BSC affecting the use of the tool by top managers. The browse of this dynamism is supported by Henri's type of use along with an in-depth analysis of the BSC literature evolution in terms of its 'static, dynamic and expected' use

A Three-Stage Model of Exporting: New Insights into SMEs\u2019 Internationalization Performance Relationship

The article presents the results of an empirical analysis on the relationship between exporting and profitability in a sample of 1,231 manufacturing SMEs. A sigmoid relationship between the degree of internationalization, measured by Export Sales Ratio (ESR), and the profitability of the firms (measured by Return on Sales, ROS) is hypothesized. The results indicate that exporting can be beneficial to SMEs, but only in the second stage of the process, when a certain degree of international commitment is achieved. In the first and in the third stage, when the incidence of sales internationalization is respectively lower and higher, the incremental costs of exporting exceed the related benefits, determining a declining performance. This research contributes to existent literature by deepening the internationalization and performance (I&P) relationship within a context of exporting small and medium enterprises

I principi contabili ed i principi di revisione internazionali

Il contributo, dopo aver introdotto i principali organismi internazionali che sovraintendono alle funzioni di contabilità e controllo, offre un’analisi dei principi contabili internazionali dello I.A.S.C., delle direttive internazionali di revisione dell’I.F.A.C., e dell’orientamento comunitario in materia di controllo legale dei documenti contabili d’impresa. Chiude infine un’analisi comparativa dei principi di revisione in Italia, Francia, Germania, Regno Unito, Stati Uniti d’America e Giappone

Se la banca non conosce chi lavora. La finanza nella crescita territoriale

il contributo descrive le peculiarit\ue0 del modello italiano e individua una possibile evoluzione delle relazioni tra finanza e territori

Note sulla rappresentazione della “situazione finanziaria” e sulla sua iscrivibilità nel bilancio di esercizio secondo la dottrina contabile internazionale.

Il contributo delinea le modalità di rappresentazione della situazione finanziaria secondo i principi contabili internazionali e l’orientamento assunto dai principali paesi europei in sede di recepimento delle direttive comunitarie, fonte primaria del processo di armonizzazione. Chiude infine un confronto con la realtà statunitense, che tradizionalmente attribuisce un’importanza particolare alla redazione del conto finanziario, e con quella giapponese, il cui sistema regolatorio ha risentito nella sua evoluzione di una significativa influenza da parte dei modelli occidentali